Accrual-Based Accounting Infrastructures in Indonesian Local Government

Abstract

We examine accrual-based accounting infrastructure in Indonesian local government (provinces and municipalities), by interviewing officials and analysing their qualitative responses using Nvivo 12 software. We find that the success of accrual accounting depends on the commitment and understanding of local officials, and the most important part of infrastructure is policy regulations and systemscreating and reviewing financial reports. Interestingly, an academic accounting background is not essential for staff due to availability of computerised Accounting Information Systems (SIA).

Keywords: Accrual-based accounting infrastructure, Local government, New Public Management, Nvivo

DOI: 10.7176/RJFA/10-6-01

Publication date:March 31^st 2019

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